Differences Seasonal Rent vs Tourist Rent

Table of Contents

Table of Contents

The differences between seasonal rentals and tourist rentals in Spain are marked by their purpose, applicable regulations, duration, taxation and administrative requirements. The main differences are highlighted below:

Main difference: The purpose of the rental

  • Seasonal rental: It is done to meet a temporary and specific need, such as studies, temporary jobs or travel for personal reasons. It is not for habitual residence or for tourist purposes.
  • Tourist rental: Its purpose is to provide accommodation to tourists for a short period of time, usually for days or weeks. It is intended for leisure, recreation or holiday activities.

Other differences

Applicable regulations 

  • Seasonal rental: It is regulated by the Urban Leases Law (LAU), in its article 3.2, which contemplates leases for use other than that of habitual residence.
  • Tourist rental: It is not regulated by the LAU, but by the regional and municipal regulations of each autonomous community. These rules establish the requirements and characteristics that a dwelling for tourist use must meet.

Duration of the contract

  • Seasonal rental: The duration is agreed between the parties and is limited to the time necessary to cover the temporary need (months or weeks). It does not have an established minimum or maximum, but the temporary nature must be justified.
  • Tourist rental: Normally, its duration is short (days or weeks). In some cases, regional regulations may limit the maximum duration of stays.

Taxation 

  • Seasonal rental: The owner must pay tax on the income obtained as income from real estate capital in the Personal Income Tax.
  • Tourist rental: The income earned is considered an economic activity subjected to Personal Income Tax. But, if the owner offers additional services, such as cleaning, reception or food. This means that you must issue invoices with VAT (21%), file quarterly VAT and personal income tax returns, and comply with other tax requirements.

Obligations of the owner 

  • Seasonal rental: The owner does not need to register the property or meet additional requirements, except as agreed in the contract.
  • Tourist rental:The owner must:
    1. Register the property as tourist accommodation with the competent body of the autonomous community.
    2. Comply with minimum standards of quality, safety and habitability.
    3. Show a tourist license on rental platforms (if applicable).
    4. Comply with specific local regulations, which may include boundaries in urban areas.

Contract

  • Seasonal rental: It is mandatory to formalize a written contract, specifying that the use is temporary and not as a habitual residence. The duration, the cause of the temporality and the conditions of the lease are included.
  • Tourist rental: It does not require a formal contract, as it is generally managed through digital platforms such as Airbnb or Booking. However, the owner must provide the guest with a booking confirmation and comply with the regulations of the autonomous community.

Use of the property

  • Seasonal rental: The tenant uses the property as a temporary residence, students, worker, or for holidays with medium term of duration.
  • Tourist rental: It is used exclusively for vacation or recreational accommodation in very short duration terms.

Administrative control

  • Seasonal rental: Not subject to special administrative records or additional inspections, except as indicated in the LAU. But subjected to registration at the Unique Short-Term Registry (in case rent is offered in Digital Online Platforms-AirBNB).
  • Tourist rental: It is subject to stricter control by local and regional administrations, which can carry out inspections to verify compliance with the regulations.

Table of differences between Tourist /Seasonal Rent

 

Tourist

Seasonal

PURPOSE

Very short

Temporal

RISK OF ILLEGAL OCCUPANTS

Short

Medium

DURATION

Regulated

Free

CONTRACT REGULATION

Free

Free

RENTING CONTRACT

Depends

X

AFFECTION TO TENSIONAL ZONES

X

X

RENTAL AGREEMENTS

Free

Free

OBLIGATORY EXTENSION

No

No

GUARANTY BOND

No

2 Months

REGISTRATION FOR ACTIVITY

X

 

REGISTRATION FOR AIRBNB

X

X

REGISTRATION IN TENSIONAL

X

X

CIVIL LIABILITY NEEDED

X

X

EMERGENCY PLANS

X

X

CERTIFICATE OF HABTATION

X

X

EMERGENCY PLANS

X

X